EIN: 016023748
UEI: FLJGNNHJJ6B3
Audited by: WIPFLI LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 16, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 16, 2026 (95 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on June 18, 2024 — management decision was due December 18, 2024.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on May 8, 2023 — management decision was due November 8, 2023.
Programs Affected AL 93.600 Head Start AL 93.575 Child Care and Development Block Grant Criteria The Organization is responsible for designing, implementing and maintaining effective internal controls over compliance that provide reasonable assurance that the internal controls will prevent misstatements, intentional or unintentional, from occurring, or detect and correct misstatements on a timely basis. Condition and Context While comparing and reconciling the Schedule of Expenditures of Federal Awards (SEFA) to the consolidated financial statements, we noted certain program expenditures were excluded from the SEFA. Assistance Listing 93.575 was understated by approximately $299,000 and Assistance Listing 93.600 was understated by approximately $1,682,000. Cause and Effect The conditions identified related to turnover as well as a lack of processes to identify and report all federal funds on the SEFA. The condition resulted in management not identifying all programs to be included in the SEFA, which could have resulted in incomplete information reported to users of the SEFA. Questioned Costs N/A Identification of Repeat Findings N/A Recommendation We recommend the Organization implement a tracking system to identify and report all expenditures of federal awards on the SEFA in compliance with the requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding. See attached Planned Corrective Actions.
Show full finding ▾Hide full finding ▴Programs Affected AL 93.600 Head Start AL 93.575 Child Care and Development Block Grant Criteria The Organization is responsible for designing, implementing and maintaining effective internal controls over compliance that provide reasonable assurance that the internal controls will prevent misstatements, intentional or unintentional, from occurring, or detect and correct misstatements on a timely basis. Condition and Context While comparing and reconciling the Schedule of Expenditures of Federal Awards (SEFA) to the consolidated financial statements, we noted certain program expenditures were excluded from the SEFA. Assistance Listing 93.575 was understated by approximately $299,000 and Assistance Listing 93.600 was understated by approximately $1,682,000. Cause and Effect The conditions identified related to turnover as well as a lack of processes to identify and report all federal funds on the SEFA. The condition resulted in management not identifying all programs to be included in the SEFA, which could have resulted in incomplete information reported to users of the SEFA. Questioned Costs N/A Identification of Repeat Findings N/A Recommendation We recommend the Organization implement a tracking system to identify and report all expenditures of federal awards on the SEFA in compliance with the requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding. See attached Planned Corrective Actions.
The Penquis Finance Director will ensure fiscal staff are not using any groupings that may exclude program activity that may have closed during the fiscal year. The Finance Director will also verify preliminary SEFA Revenues compiled by fiscal staff agrees with agency wide Trial Balance totals. Additional training for the Financial Analyst will be provided to include a cross check of department reports to ensure all of the fiscal year data is collected. Expected completion date of June 30, 2023. Responsible official: Denice Conary, CFO (207) 973-3500
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
FAC accepted this audit on April 15, 2021 — management decision was due October 15, 2021.
FAC accepted this audit on April 2, 2020 — management decision was due October 2, 2020.
FAC accepted this audit on February 19, 2019 — management decision was due August 19, 2019.
FAC accepted this audit on March 13, 2018 — management decision was due September 13, 2018.
FAC accepted this audit on March 20, 2017 — management decision was due September 20, 2017.
GSA_MIGRATION
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GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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